Sales And Use Tax Information For Motor Vehicle Sales, Leases, And Repairs - State Of Wisconsin Page 28
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49Publication 202
D. Limousine Fee
agency vehicles that are not operated as a com-
mercial venture, vehicles operated as part of the
1.
General
employment transit assistance program under sec.
106.26, Wis. Stats., ambulances, or any vehicle
Beginning April 1, 1998, a 5% fee is imposed on
that is used exclusively in the business of funeral
the charge for providing a limousine with a driver
directing.
in Wisconsin.
Example 1: Company A owns a limousine that it
A limousine with driver is considered provided in
provides with a driver at the request of a cus-
Wisconsin if the customer is picked up by the
tomer. Rather than charging a per hour fee, a
limousine provider in Wisconsin.
customer with a known destination is charged a
flat fee. The flat fee has been determined, in part,
Example 1: Company A is hired to pick up a
based on experience of how long the trip will
customer at his home in Madison, Wisconsin and
take. Company A is considered to be providing
take him by limousine to O’Hare International
limousine service subject to the 5% fee, even
Airport in Chicago. The charge for limousine
though it does not charge the customer by the
service from Madison to Chicago is subject to the
hour.
5% limousine fee.
Example 2: Company A owns several vehicles
Example 2: Company A is hired to pick up a
which it uses to provide limousine service to
customer at O’Hare International Airport in Chi-
customers. For transporting one person, Company
cago and take him by limousine to his home in
A will generally use a luxury sedan, which seats
Madison, Wisconsin. The charge for limousine
three behind the driver.
service from Chicago to Madison is not subject to
the 5% limousine fee.
The charge for providing the luxury sedan with a
driver is not subject to the 5% limousine fee. The
Example 3: Company A is hired by Individual B
luxury sedan is not a “limousine” because it seats
to provide limousine service. The driver will pick
less than five behind the driver.
up Individual B at her home in Milwaukee, Wis-
consin, take her by limousine to a theater
Example 3: Company A provides limousine
performance in Chicago, Illinois, and after the
service to hotel customers who wish to travel
performance, return her to her home in Wiscon-
from their hotel to the airport and vice versa.
sin. The charge for limousine service is subject to
Company A does not have a set route it follows
the 5% limousine fee.
nor does it provide this service at set times per
day. Company A may provide service to that hotel
“Limousine” means a passenger automobile that
on three days in one week and may not have an-
has a capacity of 10 or fewer persons, excluding
other customer from that hotel for several weeks.
the driver; that has a minimum of five seats be-
hind the driver; that is operated for hire on an
The limousine with driver provided by Company
hourly basis under a prearranged contract for the
A is not an airport or hotel shuttle because limou-
transportation of passengers on public roads and
sine services are not provided at frequent regular
highways along a route under the control of the
intervals over a set route. Therefore, charges to
person who hires the vehicle and not over a de-
the hotel or customer for the limousine with
fined regular route.
driver are subject to the 5% limousine fee.
“Limousine” does not include taxicabs, hotel or
2. Exemptions
airport shuttles or buses, buses employed solely in
transporting school children or teachers, vehicles
The following exemptions apply to the limousine
owned and operated without charge or remunera-
fee:
tion by a business entity for its own purposes,
•
vehicles used in car pools or van pools, public
Rentals to the federal government
26
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